Request for a preliminary ruling from the Corte suprema di cassazione (Italy) lodged on 21 September 2015 — Agenzia delle Entrate v Marco Identi

(Case C-493/15)

(2015/C 406/20)

Language of the case: Italian

Referring court

Corte suprema di cassazione

Parties to the main proceedings

Appellant: Agenzia delle Entrate

Respondent: Marco Identi

Question referred

Must Article 4(3) TEU and Articles 2 and 22 of Sixth Directive 77/388 (1) on the harmonisation of the laws of the Member States relating to turnover taxes be interpreted as precluding the application, in relation to value added tax, of a provision of national law which provides for the extinguishment of debts arising from VAT in favour of taxable persons admitted to the bankruptcy discharge procedure governed by Articles 142 and 143 of Royal Decree No 267/1942?

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(1)  Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1).